26. In an examination, a student who gets 20% of the
maximum marks fails by 5 marks. Another student who scores 30% of the maximum
marks gets 20 marks more than the pass marks. The necessary percentage required
for passing is

(a) 32%
(b) 23%
(c) 22%
(d) 20%

27. When 60 is subtracted from 60% of a number, the result
is 60. The number is